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V1296-21 ·7 May 2021 ·consulta-vinculante Medium impact
Tax

Extraordinary cessation of activity benefit classified as employment income for Personal Income Tax (IRPF)

A query was raised regarding whether the extraordinary benefit for cessation of activity for the self-employed should be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it has the nature of employment income.

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2021-05-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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